Contenu de la décision
First Nations Tax Commission Commission de Ia fiscalité des premieres nations
The First Nations Tax Commission, pursuant to the First Nations Fiscal and Statistical Management Act, hereby approves the following law made by the Splatsin First Nation in the Province of British Columbia, Splatsin First Nation Property Assessment Law, 2011 Dated at Victoria, British Columbia this 14th day of December, 2011.
On behalf of the First Nations Tax Commission C.T. (94MJuIehs - Chief Commissioner
3. V
‘C-—. First Nations Tax Commission
SPLATSIN FIRST NATION PROPERTY ASSESSMENT LAW, 2011 TABLE OF CONTENTS PART I Citation 2 PART II Definitions and References 2 PART III Administration 4 PART IV Assessed Value 4 PART V Requests for Information and Inspections 6 PART VI Assessment Roll and Assessment Notice 7 PART VII Errors and Omissions in Assessment Roll 10 PART ViliReconsideration of Assessment 12 PART IX Assessment Review Board 13 PART X Appeal to Assessment Review Board 15 PART XI General Provisions 21 SCHEDULES I Property Classes II Request for Information by Assessor III Notice of Assessment Inspection IV Declaration of Purpose for the Use of Assessment Information V Assessment Notice VI Request for Reconsideration of Assessment VII Notice of Appeal to Assessment Review Board VIII Notice of Withdrawal IX Notice of Hearing X Order to Attend/Produce Documents XI Certification of Assessment Roll by Assessor WHEREAS: A. Pursuant to section 5 of the First Nations Fiscal and Statistical Management Act, the council of a first nation may make laws respecting taxation for local purposes of reserve lands, interests in reserve lands or rights to occupy, possess or use reserve lands; B. The Council of the Splatsin First Nation deems it to be in the best interests of the Splatsin First Nation to make a law for such purposes; and C. The Council of the Splatsin First Nation has given notice of this law and has considered any representations received by the Council, in accordance with the requirements of the First Nations Fiscal and Statistical Management Act; NOW THEREFORE the Council of the Splatsin First Nation duly enacts as follows:
2 PART CITATION Citation 1. This Law may be cited as the Splatsin First PART DEFINITIONS AND Definitions and References 2.(l) In this Law: “Act” means the First Nations Fiscal and Statistical Management regulations enacted under that Act; “assessable property” means property that is liable “assessed value” means the market value of land improvements were held in fee simple off the “assessment” means a valuation and classification “Assessment Notice” means a notice containing the “Assessment Review Board” means a board established “assessment roll” means a roll prepared pursuant assessment roll, a revised assessment roll; “assessor” means a person appointed by Council “chair” means the chair of the Assessment Review “Commission” means the First Nations Tax Commission “complainant” means a person who commences an “Council” has the meaning given to that term in the “FMB” means the First Nations Financial Management “holder” means a person in possession of an interest (a) is entitled through a lease, licence or other in land, (b) is in actual occupation of the interest in land, (c) has any right, title, estate or interest in the (d) is a trustee of the interest in land; “improvement” means any building, fixture, structure affixed on, in or to land, or water over land, or a manufactured home; “interest in land” or “property” means land or improvements, or limitation, includes any interest in Land or improvements, any
I Nation Property Assessment Law, 2011. II REFERENCES Act, S.C. 2005, c.9, and the to assessment under this Law; or improvements, or both, as if the land or reserve, as determined under this Law; of an interest in land; information set out in Schedule V; by Council in accordance with Part IX; to this Law, and includes a supplementary under subsection 3(1); Board; established under the Act; appeal of an assessment under this Law; Act; Board established under the Act; in land or a person who, for the time being, legal means to possess or occupy the interest interest in land, or or similar thing constructed, placed or on, in or to another improvement and includes both, in the reserve and, without occupation, possession or use
3 of land or improvements, and any right to occupy, possess or use land or improvements; “manufactured home” means a structure, whether or not ordinarily equipped with wheels, that is designed, constructed or manufactured to (a) be moved from one place to another by being towed or carried, and (b) provide (i) a dwelling house or premises, (ii) a business office or premises, (iii) accommodation for any other purpose, (iv) shelter for machinery or other equipment, or (v) storage, workshop, repair, construction or manufacturing facilities; “Notice of Appeal” means a notice containing the information set out in Schedule VII; “Notice of Assessment Inspection” means a notice containing the information set out in Schedule III;
“Notice of Hearing” means a notice containing the “Notice of Withdrawal” means a notice containing “Order to Attend/Provide Documents” means an Schedule X; “party”, in respect of an appeal of an assessment under assessment appeal under section 32; “person” includes a partnership, syndicate, association, corporation legal representatives of a person; “property class” means those categories of property purposes of assessment and taxation; “Province” means the province of British Columbia; “reserve” means any land set apart for the use and meaning of the Indian Act; “resolution” means a motion passed and approved convened meeting; “revised assessment roll” means an assessment roll amended this Law; ‘secretary” means the secretary of the Assessment Review “Splatsin First Nation” means the Splatsin First Nation, being the Act; “supplementary assessment roll” means an assessment roll under “tax administrator” means the person appointed Law;
information set out in Schedule IX; the information set out in Schedule VIII; order containing the information set out in this Law, means the parties to an and the personal or other established in subsection 6(10) for the benefit of the Splatsin First Nation within the by a majority of Council present at a duly in accordance with section 12 of Board appointed under section 25: a band named in the schedule to section 19; by Council to that position under the Taxation
4 “Taxation Law” means the Splatsin First Nation Property “taxation year” means the calendar year to which taxation; and “taxes” includes (a) all taxes imposed, levied, assessed or penalties, interest and costs added to taxes under (b) for the purposes of collection and enforcement, all taxes assessable under any other local revenue law interest and costs added to taxes under such a (2) In this Law, references to a Part (e.g. Part I), section subsection 2(1)), paragraph (e.g. paragraph 6(3)(a)) the specified Part, section, subsection, paragraph otherwise stated. PART ADMINISTRATION Assessor 3.(l) Council must, by resolution, appoint one assessable property in accordance with this Law and directed by Council. (2) An appointment under subsection (1) is resolution.
(3) An assessor appointed by Council must be property in the Province. Authorization of Financial Management Board 4. Notwithstanding any other provision of this pursuant to the Act that third-party management required, Council authorizes the FMB to act as agent of the powers and obligations of the Council under this Application of Law 5. This Law applies to all interests in land. PART ASSESSED Assessment and Valuation 6.(l) The assessor must assess all interests Taxation Law and all interests in land for which payments-in-lieu (2) For the purpose of determining the assessed roll, the valuation date is July 1 of the year before applies.
Taxation Law, 2011; an assessment roll applies for the purposes of assessable under the Taxation Law, and all the Taxation Law, and imposed, levied, assessed or of the Splatsin First Nation, and all penalties, law. (e.g. section 1), subsection (e.g. or Schedule (e.g. Schedule I) is a reference to or Schedule of this Law, except where III or more assessors to undertake assessments of such other duties as set out in this Law or as on the terms and conditions set out in the
qualified to conduct assessments of real Law, if the FMB gives notice to Council of the revenues raised under this Law is the Splatsin First Nation to fulfill any of Law and the Act. IV VALUE in land that are subject to taxation under the may be accepted by Council. value of an interest in land for an assessment the taxation year for which the assessment
5 (3) The assessed value of an interest in land on the valuation date (a) the interest in land was in the physical condition valuation date; and (b) the permitted use of the interest in land valuation date. (4) Paragraph (3)(a) does not apply to property the assessed value of property referred to in determined as if on the valuation date the property December 31 following the valuation date. (5) Except where otherwise provided, the assessor market value as if held in fee simple off the reserve. (6) The assessor must determine the assessed assessed value of the interest in land in the assessment (7) In determining assessed value, the assessor requirement, give consideration to the following: (a) present use; (b) location; (c) original cost; (d) replacement cost; (e) revenue or rental value; (f) selling price of the interest in land and comparable (g) economic and functional obsolescence; and (h) any other circumstances affecting the value (8) Without limiting the application of subsections industrial or commercial undertaking, a business the property of a going concern. (9) Where a lease or other instrument granting use of the property, other than a right of termination in land, the assessor must consider the restriction. (10) Council hereby establishes the property provincial property assessment purposes, for the imposing taxes under the Taxation Law. (11) The property classes established under subsection Law, and the classification criteria for each property corresponding provincial classification rules. (12) As an exception to subsection (11), Class respecting which a licence or permit to cut timber
for an assessment roll is to be determined as if that it is in on October 31 following the was the same as on October 31 following the referred to in paragraphs 1 8(3)(b) and (d) and that section for an assessment roll must be was in the physical condition that it is in on must assess interests in land at their value of an interest in land and must enter the roll. may, except where this Law has a different interests in land; of the interest in land. (5) and (6), an interest in land used for an or a public utility enterprise must be valued as an interest in land places a restriction on the or a restriction on the duration of the interest classes established by the Province for purposes of assessment under this Law and (10) are set out in Schedule Ito this class shall be determined using the 7 (forest land) must include only lands has been issued under the indian Act.
6 (13) The assessor must assess interests in land under this Law. (14) Where a property falls into two (2) determine the share of the assessed value of the property property according to the proportion each share constitutes (15) Where two (2) or more persons are holders choose to assess the property in the name of any more of those persons jointly. (16) If a building or other improvement extends properties, if contiguous, may be treated by accordingly.
(17) Where an improvement extends over, under maintained, operated or used by a person other than be separately assessed to the person owning, occupying, maintaining, operating though some other person holds an interest in the (18) Except as otherwise provided in this Law, for the assessor must use (a) the valuation methods, rates, rules and formulas legislation existing at the time of assessment; and (b) the assessment rules and practices used assessments off the reserve. Exemption from Assessment 7. Notwithstanding any other provision in this installed to provide emergency protection for persons disaster or emergency within the meaning of the exempt from assessment under this Law. PART REQUESTS FOR INFORMATION Requests for Information 8.(1) The assessor may deliver a Request for in Schedule II, to a holder or a person who has disposed must provide to the assessor, within fourteen (14) period as specified in the notice, information for Law.
(2) The assessor may in all cases assess the available to him or her and is not bound by the information Inspections 9.(l) The assessor may, for any purposes related land and improvements.
according to the property classes established or more property classes, the assessor must attributable to each class and assess the of the total assessed value. of assessable property, the assessor may of those persons or in the names of two (2) or over more than one (1) property, those the assessor as one property and assessed
or through land and is owned, occupied, the holder of the land, that improvement may or using it, even land. the purposes of assessing interests in land established under provincial assessment by assessors in the Province for conducting Law, improvements designed, constructed or or domestic animals in the event of a Emergency Program Act (British Columbia) are V AND INSPECTIONS Information containing the information set out of assessable property, and that person days from the date of delivery or a longer any purpose related to the administration of this
assessable property based on the information provided under subsection (1). to assessment, enter into or on and inspect
7 (2) Where the assessor wishes to conduct an inspection of assessing its value, the assessor must deliver delivery, mail, fax or e-mail to the person named on the assessment roll. (3) Personal delivery of a Notice of Assessment Inspection (a) in the case of delivery to a residential dwelling, by least eighteen (18) years of age residing there; and (b) in the case of delivery to any other assessable person apparently in charge, at the time of delivery, on (4) A Notice of Assessment Inspection is considered (a) if delivered personally, at the time personal delivery (b) if sent by mail, five (5) days after the day (c) if sent by fax, at the time indicated on the (d) if sent by e-mail, at the time indicated in been opened. (5) Where an assessable property is occupied assessment roll, the person named on the assessment roll must make occupant to provide access to the assessor. (6) Unless otherwise requested by the person assessable property must be conducted between 09:00 (7) If the assessor attends at an assessable property (18) years of age or older is present or permission may assess the value of the assessable property assessor.
(8) As part of an inspection under this section, the examine and take copies of and extracts from, the appraisals respecting the assessable property and facility and assistance required for the entry and examination. PART ASSESSMENT ROLL AND Assessment Roll 1O.(l) On or before (a) January 31 for taxation years in which Columbia Assessment Authority, and (b) December 31 of the preceding year for Columbia Assessment Authority, the assessor must complete a new assessment roll containing liable to assessment under this Law.
of assessable property for the purpose a Notice of Assessment Inspection by personal on the assessment roll at the address indicated is made leaving the notice with a person at property, by leaving the notice with the those premises. to have been delivered is made; on which the notice is postmarked; confirmation of transmission; and the electronic confirmation that the e-mail has by a person other than the person named on the arrangements with the named on the assessment roll, inspections of an and 17:00 local time. to inspect it and no occupant eighteen to inspect the property is denied, the assessor based on the information available to the
assessor must be given access to, and may books, accounts, vouchers, documents and the occupant must, on request, furnish every VI ASSESSMENT NOTICE the assessor is a person other than British taxation years in which the assessor is British a list of every interest in land that is
8 (2) The assessment roll must be in paper or information:
(a) the name and last known address of the holder of the interest in land; (b) a short description of the interest in land; (c) the classification of the interest in land; (d) the assessed value by classification of the interest in land; (e) the total assessed value of the interest in land; (f) the net assessed value of the interest in land subject to taxation under the Taxation Law; and
(g) any other information the assessor considers necessary or desirable. Certification by Assessor 11. Forthwith following the completion of an assessment roll under this Law, the assessor must
(a) certify in writing in substantially the form set out in Schedule XI that the assessment roll was completed in accordance with the requirements of this Law; and (b) deliver a copy of the certified assessment roll to Council. Assessor to Prepare and Certify Revised Assessment Roll 12.(1) No later than March 31 after the certification of the assessment roll under section 11, the assessor must (a) modify the assessment roll to reflect all reconsideration decisions, corrections of errors and omissions, and decisions received by the assessor from the Assessment Review Board; (b) date and initial amendments made to the assessment roll under this section; and (c) prepare a revised assessment roll. (2) On completion of the revised assessment roll, the assessor must (a) certify in writing in substantially the form set out in Schedule XI that the revised assessment roll was completed in accordance with the requirements of this Law; and (b) deliver a copy of the certified revised assessment roll to Council and to the chair. (3) On certification under this section, the revised assessment roll becomes the assessment roll for the taxation year and it is deemed to be effective as of the date the assessment roll was certified under section 11. Validity of Assessment Roll 13. An assessment roll is effective on certification and, unless amended in accordance with this Law, by a decision of the Assessment Review Board or by an order of a court of competent jurisdiction, is (a) valid and binding on all parties concerned, despite (i) any omission, defect or error committed in, or with respect to, the assessment roll,
electronic form and must contain the following
9 (ii) any defect, error or misstatement in any notice required, or (iii) any omission to mail any notice required; and (b) for all purposes, the assessment roll of the Splatsin First Nation until the next certified assessment roll or certified revised assessment roll. Inspection and Use of Assessment Roll 14.(1) On receipt by Council, the assessment roll is open to inspection in the Splatsin First Nation office by any person during regular business hours. (2) In addition to inspection under subsection 14(1), Council may allow the assessment roll to be inspected electronically through an online service, provided that the information available online does not include any names or other identifying information about a holder or other person.
(3) A person must not, directly or indirectly, use in the assessment roll (a) to obtain names, addresses or telephone solicitations are made by telephone, mail or any (b) to harass an individual. (4) The tax administrator may require a person complete a declaration in substantially the form set out in (a) specifying the purpose for which the information (b) certifying that the information contained manner prohibited under this section. Protection of Privacy in Assessment Roll 15.(1) On application by a holder, the tax administrator name, address or other information about the holder assessment roll if, in the tax administrator’s opinion, the information could reasonably be expected to threaten the holder or a member of the holder’s household. (2) Where the tax administrator omits or obscures information must be obscured from all assessment rolls under subsection 14(1) or are otherwise accessible Chargeholders 16.(l) Any person holding a charge on assessable full particulars of the nature, extent and duration his or her name be added to the assessment roll in duration of the charge. (2) On receipt of a notice and request under this name and address on the assessment roll and provide respect of the assessable property.
the assessment roll or information contained numbers for solicitation purposes, whether the other means; or who wishes to inspect the assessment roll to Schedule IV is to be used; and in the assessment roll will not be used in a may omit or obscure the holder’s that would ordinarily be included in an inclusion of the name, address or other the safety or mental or physical health of information under subsection (1), such that are available for public inspection to the public. property may, at any time, give notice, with of the charge, to the assessor and request that respect of that assessable property, for the section, the assessor must enter the person’s copies of all assessment notices issued in
10 Assessment Notice 17.(1) The assessor must, on or before (a) January 31 for taxation years in which Columbia Assessment Authority, and (b) December 31 of the preceding year for taxations Columbia Assessment Authority, mail an Assessment Notice to every person named assessable property, at the person’s address on the (2) Where requested by the recipient, an Assessment named on the assessment roll, and the Assessment Notice on the date that the e-mail is sent by the assessor. (3) A person whose name appears in the assessment roll must give assessor of any change of address. (4) Any number of interests in land assessed in one Assessment Notice. (5) If several interests in land are assessed in the Assessment Notice may clearly identify the description of each property as it appears in the assessment (6) The assessor must provide, to any person of six dollars ($6.00), the information contained assessor.
PART ERRORS AND OMISSIONS Amendments by Assessor 18.(1) Before March 16 in each year after the 11, the assessor must notify and recommend correction errors or omissions in the assessment roll, except those subsection (2). (2) Before March 16 in each year after the certification 11, the assessor may amend an individual entry omission, with the consent of the (a) holder of the interest in land; and (b) the complainant, if the complainant is not the (3) Without limiting subsection (1), the assessor Board and recommend correction of the assessment roll in (a) because of a change in a holder that occurs reflected in the certified assessment roll and that results (i) land or improvements, or both, that were
the assessor is a person other than British years in which the assessor is British in the assessment roll in respect of each assessment roll. Notice may be e-mailed to a person will be deemed to have been delivered written notice to the in the name of the same holder may be included the name of the same holder at the same value, property assessed, without giving the full roll. who requests it and pays to the assessor the fee in the current Assessment Notice sent by the
VII IN ASSESSMENT ROLL certification of an assessment roll under section to the Assessment Review Board of all errors or omissions corrected under of an assessment roll under section in the assessment roll to correct an error or holder. must give notice to the Assessment Review any of the following circumstances: before January 1 in a taxation year that is not in not previously subject to taxation become
11 subject to taxation, or (ii) land or improvements, or both, that were subject to taxation; (b) after October 31 and before the following new location or destroyed; (c) after October 31 and before the following land that has been assessed or the manufactured has been assessed; and (d) improvements, other than a manufactured (i) are substantially damaged or destroyed January 1, and (ii) cannot reasonably be repaired or replaced (4) Except as provided in section 19, or pursuant to jurisdiction, the assessor must not make any amendments the current taxation year. (5) Where the assessment roll is amended under amended Assessment Notice to every person named interest in land affected. Supplementary Assessment Roll 19.(1) If, after the certification of the revised assessment roll, after March 31, the assessor finds (a) was liable to assessment for the current taxation current assessment roll, or (b) has been assessed for less than the amount for the assessor must assess the interest in land on supplementary assessment roll, in the same manner current assessment roll, provided that a supplementary not be prepared after December 31 of the taxation under section 11 applies. (2) If, after the certification of the revised assessment roll, after March 31, the assessor finds (a) was liable to assessment for a previous taxation assessment roll for that taxation year, or (b) has been assessed in a previous taxation liable to assessment, the assessor must assess the interest in land on supplementary assessment roll, in the same manner the failure to assess the interest in land, or the assessed, is attributable to
previously subject to taxation cease to be January 1, a manufactured home is moved to a January 1, a manufactured home is placed on home is purchased by the holder of land that home, that after October 31 and before the following before the following January 1. an order of a court of competent to the assessment roll after March 31 of subsection (1), the assessor must mail an in the assessment roll in respect of the assessment roll or where there is no revised that any interest in land year, but has not been assessed on the which it was liable to assessment, a supplementary assessment roll, or further that it should have been assessed on the assessment roll under this section must year in which the assessment roll certified assessment roll or where there is no revised that an interest in land year, but has not been assessed on the year for less than the amount for which it was a supplementary assessment roll, or further that it should have been assessed, but only if assessment for less than it was liable to be
12 (c) a holder’s failure to disclose, (d) a holder’s concealment of particulars relating to assessable property, (e) a person’s failure to respond to a request for information under subsection 8(1). or (f) a person’s making of an incorrect response to a request for information under subsection 8(1),
as required under this Law. (3) In addition to supplementary assessments at any time before December 31 of the taxation year section 11 applies, correct errors and omissions supplementary assessment roll. (4) The duties imposed on the assessor with respect to of this Law relating to assessment rolls, so far assessment rolls. (5) Where the assessor receives a decision of in a taxation year, the assessor must create a decision of the Assessment Review Board and this (6) Nothing in this section authorizes the assessor that would be contrary to an amendment ordered by a court of competent jurisdiction. (7) A supplementary assessment roll that implements the Assessment Review Board or by a court of competent jurisdiction Assessment Review Board. (8) The assessor must, as soon as practicable, after (a) deliver a certified copy of the supplementary (b) where the supplementary assessment roll reflects Board, deliver a certified copy of the supplementary (c) mail an amended Assessment Notice to respect of the interest in land affected. (9) Where a supplementary assessment roll is assessment roll is deemed to be effective as of the section 11 in respect of the assessable property affected. PART RECONSIDERATION Reconsideration by Assessor 20(1) A person named on the assessment roll in request that the assessor reconsider the assessment (2) A request for reconsideration may be made assessment appeal may be made under this Law.
under subsections (1) and (2), the assessor may, in which the assessment roll certified under in the assessment roll by means of entries in a the assessment roll and the provisions as they are applicable, apply to supplementary the Assessment Review Board after March 31 supplementary assessment roll reflecting the section applies. to prepare a supplementary assessment roll or directed by the Assessment Review Board or an amendment ordered or directed by may not be appealed to the issuing a supplementary assessment roll assessment roll to the Council; a decision of the Assessment Review assessment roll to the chair; and every person named on the assessment roll in issued under this Law, the supplementary date the assessment roll was certified under VIII OF ASSESSMENT respect of an assessable property may of that assessable property. on one or more of the grounds on which an
13 (3) A request for reconsideration of an assessment must (a) be delivered to the assessor within thirty Notice is mailed or e-mailed to the person assessable property; (b) be made in writing and include the information (c) include any reasons in support of the request. (4) The assessor must consider the request for after receiving the request for reconsideration, either (a) advise the person who requested the reconsideration assessment; or (b) where the assessor determines that assessable differently, offer to the person who requested (5) Where the person who requested the proposed by the assessor, the assessor must (a) amend the assessment roll as necessary to (b) give notice of the amended assessment to who received the Assessment Notice in respect of (c) where a Notice of Appeal has been delivered the Assessment Review Board of the modification. (6) Where the person who requested the reconsideration assessment, that person must not appeal the modified of Appeal filed in respect of the assessable property. PART ASSESSMENT REVIEW Council to Establish Assessment Review Board 21.(1) Council must, by resolution, establish an (a) consider and determine all recommendations and
(b) hear and determine assessment appeals under (2) The Assessment Review Board must consist of at least one (1) member who is a member of the member who has experience in assessment appeals (3) Each member of the Assessment Review years unless the member resigns or is removed from (4) If a member of the Assessment Review Board to act, Council may appoint another person, who
(30) days after the day that the Assessment named on the assessment roll in respect of an set out in Schedule VI; and reconsideration and, within fourteen (14) days that the assessor confirms the property should have been assessed the reconsideration to modify the assessment. reconsideration agrees with the modification reflect the modified assessment; the tax administrator and to all other persons the assessable property; and in respect of the assessable property, advise accepts an offer to modify an assessment and must withdraw any Notice IX BOARD Assessment Review Board to from the assessor under subsection 18(1);
this Law. not less than three (3) members, including law society of the Province and at least one (I) in the Province. Board must hold office for a period of three (3) office in accordance with this Law. is absent, disqualified, unable or unwilling would otherwise be qualified for appointment
14 as a member, to replace the member until the expires, whichever comes first. Remuneration and Reimbursement 22.(l) The Splatsin First Nation must remunerate (a) the chair and any replacement chair appointed established from time to time for a part-time Assessment Appeal Board, and (b) a member of the Assessment Review Board act, other than the chair or a replacement chair rates established from time to time for a part-time Assessment Appeal Board, for time spent on activities related to the Assessment (2) The Splatsin First Nation must reimburse a replacement member for reasonable travel and carrying out his or her duties. Conflicts of Interest 23.(1) A person must not serve as a member of (a) has a personal or financial interest in the appeal;
(b) is the Chief of the Splatsin First Nation or (c) is an employee of the Splatsin First Nation; or (d) has financial dealings with the Splatsin First Nation, which a conflict of interest or impair that person’s appeal, as required under the terms of this Law. (2) For the purposes of paragraph (1)(a), membership itself constitute a personal or financial interest in Appointment of Chair 24.(1) Council must, by resolution, appoint one Board as chair. (2) The chair must (a) supervise and direct the work of the Assessment (b) undertake administrative duties as necessary Assessment Review Board; (c) determine procedures to be followed at hearings (d) administer an oath or solemn affirmation to is taken; and (e) preside at hearings of the Assessment Review
member returns to duty or the member’s term to act for his or her services at the rates chair of the British Columbia Property and any replacement member appointed to appointed to act, for his or her services at a the member of the British Columbia Property Review Board. a member of the Assessment Review Board and out of pocket expenses necessarily incurred in the Assessment Review Board if the person assessable property that is the subject of an
a member of Council; might reasonably give rise to ability to deal fairly and impartially with an in the Splatsin First Nation does not in assessable property. of the members of the Assessment Review Review Board; to oversee and implement the work of the consistent with this Law; a person or witness before his or her evidence Board.
15 (3) If the chair is absent or incapacitated, Council Assessment Review Board as the acting chair incapacitated.
Appointment of Secretary 25.(1) Council must, by resolution, appoint a secretary of the Assessment Review Board. (2) The secretary of the Assessment Review Board must (a) have the custody and care of all records, documents, orders and decisions made by or pertaining to the Assessment Review Board; and (b) fulfill such other duties as directed by the chair and the Assessment Review Board. Removal of Member 26. Council may terminate the appointment of a member of the Assessment Review Board for cause, including where a member (a) is convicted of an offence under the Criminal Code; (b) fails to attend three (3) consecutive hearings of the Assessment Review Board; or (c) fails to perform any of his or her duties under this Law in good faith and in accordance with the terms of this Law. Duty of Member 27. In performing their duties under this Law, the members of the Assessment Review Board must act faithfully, honestly and impartially and to the best of their skill and ability, and must not disclose to any person information obtained by them as a member, except in the proper performance of their duties. PART X APPEAL TO ASSESSMENT REVIEW BOARD Appeals and Assessor Recommendations 28. The Assessment Review Board (a) must consider and determine assessor recommendations made under subsection 18(1) for changes to the assessment roll; and (b) must hear and determine appeals made under this Part. Notice of Appeal 29.(1) Any person, including without limitation the Splatsin First Nation and the assessor, may appeal an assessment or a reconsideration of an assessment of assessable property to the Assessment Review Board by delivering (a) a completed Notice of Appeal, (b) a copy of the Assessment Notice, and (c) an administration fee of thirty dollars ($30.00), to the assessor within sixty (60) days after the date on which the Assessment Notice was mailed
must designate a member of the for the period that the chair is absent or
16 or e-mailed to the persons named on the assessment roll in respect of the assessable property. (2) The address for delivery of a Notice of Appeal to the assessor is Assessment Review Board do Splatsin First Nation Administration Office 104 —204 Vernon Street P.O. Box 460 Enderby. BC VOE 1VO Phone: 250-838-6496 or 1-877-838-6497. (3) The grounds for an appeal may be in respect of one or more of the following: (a) the assessed value of the property; (b) the assessment classification of the property; (c) the applicability of an exemption to the property; (d) any alleged error or omission in an assessment or Assessment Notice; and (e) the liability of the holder to taxation under the Taxation Law. (4) Where an appeal is commenced with respect to a supplementary assessment, the appeal must be confined to the supplementary assessment. Agents and Solicitors 30. Where a complainant is represented in an appeal through a solicitor or agent, all notices and correspondence required to be given to the complainant are properly given if delivered to the solicitor or agent at the address set out in the Notice of Appeal. Scheduling of Hearing 31.(1) On delivery of a Notice of Appeal to the assessor, or on receipt of a recommendation from the assessor under subsection 18(1), the chair must, in consultation with the assessor, schedule a hearing of the appeal or the assessor recommendation. (2) The chair must, at least thirty (30) days before the hearing, deliver a Notice of Hearing setting out the date, time and place of the hearing, to the parties and to each person named on the assessment roll in respect of the assessable property. (3) Notwithstanding subsection (2), the chair is not required to deliver a Notice of Hearing to a holder of a property affected by an assessor recommendation under subsection 18(1) where the recommendation
(a) results in a decrease in the assessed value of the property; (b) does not change the classification of the property; and (c) does not result in the removal of an exemption. Parties 32. The parties in a hearing, except as provided in subsection 31(3), are (a) the complainant; (b) the holder of the assessable property. if not the complainant;
17 (c) the assessor; and (d) any person who the Assessment Review Board or assessor recommendation, upon request by Delivery of Documentation 33. The assessor must, without delay, deliver relation to a hearing to all other parties. Timing for Hearing 34. Subject to section 47, the Assessment Review ninety (90) days after delivery of the Notice of Appeal to recommendation under subsection 18(1), unless all parties Daily Schedule 35.(1) The chair must (a) create a daily schedule for the hearings of (b) post the daily schedule at the place where (2) The Assessment Review Board must proceed recommendations in accordance with the daily schedule, unless considers a change in the schedule necessary and Conduct of Hearing 36.(1) The Assessment Review Board must give heard at a hearing. (2) A party may be represented by counsel or law and jurisdiction. (3) The Assessment Review Board may conduct a or not, provided the complainant was given notice (4) The burden of proof in an appeal is on the (5) In an oral hearing, a party may call and submissions and conduct cross-examination of Assessment Review Board for a full and fair disclosure appeal.
(6) The Assessment Review Board may reasonably examination of a witness if it is satisfied that the sufficient to disclose fully and fairly all matters relevant (7) The Assessment Review Board may question hearing.
(8) The Assessment Review Board may receive relevant, necessary and appropriate, whether or court of law. (9) The Assessment Review Board may conduct
determines may be affected by the appeal that person. a copy of any document submitted by a party in Board must commence a hearing within the assessor or receipt of an assessor consent to a delay. the Assessment Review Board; and the Assessment Review Board is to meet. to deal with appeals and assessor the Assessment Review Board desirable in the circumstances. all parties a reasonable opportunity to be an agent and may make submissions as to facts, hearing whether the complainant is present of the hearing in accordance with this Law. person bringing the appeal. examine witnesses, present evidence and witnesses as reasonably required by the of all matters relevant to the issues in the
limit further examination or cross-examination or cross-examination has been to the issues in the appeal. any witness who gives oral evidence at a
and accept information that it considers not the information would be admissible in a its proceedings by any combination of
18 written, electronic and oral hearings. (10) An oral hearing must be open to the public application by a party, determines that the hearing Maintaining Order at Hearings 37.(1) The Assessment Review Board may, at an that it considers necessary to maintain order at the (2) Without limiting subsection (1), the Assessment Review restrictions on a person’s continued participation person from further participation in or attendance Board orders otherwise. Summary Dismissal 38.(1) At any time after a Notice of Appeal is Assessment Review Board may dismiss all or part the following apply: (a) the appeal is not within the jurisdiction of (b) the appeal was not filed within the applicable (c) the complainant failed to diligently pursue the Assessment Review Board. (2) Before dismissing all or part of an appeal under Board must give the complainant an opportunity Board.
(3) The Assessment Review Board must give subsection (1) to all parties. Quorum 39.(l) A majority of the members of the Assessment Review provided that there shall not be less than three (3) (2) Where a quorum of the members of an Assessment time at which a hearing is to be held, the hearing holiday, and so on from day to day until there is a Decisions 40. A decision of the majority of the members and, in the case of a tie, the decision of the chair governs. Combining Hearings 41. The Assessment Review Board may conduct a or assessor recommendations related to the same addressing the same assessable property or substantially Power to Determine Procedures 42. Subject to this Law, the Assessment Review
unless the Assessment Review Board, on should be held in camera. oral hearing, make orders or give directions hearing. Board may, by order, impose in or attendance at a hearing and may exclude a at a hearing until the Assessment Review received by the Assessment Review Board, the of the appeal where it determines that any of the Assessment Review Board; time limit; or the appeal or failed to comply with an order of subsection (1), the Assessment Review to make submissions to the Assessment Review
written reasons for any dismissal made under Board constitutes a quorum, members present at any time. Review Board is not present at the must be adjourned to the next day that is not a quorum. is a decision of the Assessment Review Board single hearing of two (2) or more appeals assessment if the matters in each hearing are the same issues. Board has the power to control its own
19 processes and may make rules respecting practice and procedure to facilitate the just and timely resolution of the matters before it. Orders to Attend/Provide Documents 43.(1) At any time before or during a hearing, but before its decision, the Assessment Review Board may make an order requiring a person to (a) attend a hearing to give evidence, or (b) produce a document or other thing in the person’s possession or control as specified by the Assessment Review Board, by issuing an Order to Attend/Provide Documents and serving it on the person at least two (2) days before the hearing. (2) Where an order is made under paragraph (1)(a), the Assessment Review Board must pay to the person a twenty dollar ($20.00) witness fee plus reasonable travel expenses to attend and give evidence before the Assessment Review Board. (3) A party may request that the Assessment Review Board make an order under subsection (1) to a person specified by the party. (4) Where a party makes a request under subsection (3), (a) the chair must sign and issue an Order to Attend/Provide Documents and the party must serve it on the witness at least two (2) days before the hearing; and (b) a party requesting the attendance of a witness must pay a twenty dollar ($20.00) witness fee plus reasonable travel expenses to the witness to attend and give evidence before the Assessment Review Board. (5) The Assessment Review Board may apply to a court of competent jurisdiction for an order directing a person to comply with an order under this section. Adj ournments 44. The Assessment Review Board may (a) hear all appeals or assessor recommendations on the same day or may adjourn from time to time until all matters have been heard and determined; and (b) at any time during a hearing, adjourn the hearing. Costs 45. The Assessment Review Board may make orders (a) requiring a party to pay all or part of the costs of another party in respect of the appeal, (b) requiring a party to pay all or part of the costs of the Assessment Review Board in respect of the appeal, where the Assessment Review Board considers the conduct of a party has been improper, vexatious, frivolous or abusive. Reference on Question of Law 46.( 1) At any stage of a proceeding before it, the Assessment Review Board, on its own
20 initiative or at the request of one or more of the proceeding to a court of competent jurisdiction in (2) The stated case must be in writing and filed statement of the facts and all evidence material to (3) The Assessment Review Board must (a) suspend the proceeding as it relates to the opinion of the court has been given; and (b) decide the appeal in accordance with the court’s Matters before the Courts 47. If a proceeding with respect to liability to is the subject of an appeal is brought before a court of (a) before the hearing is to commence, the decided by the court; (b) during the hearing, the hearing must be adjourned or
(c) after the hearing has concluded but before must be deferred until the matter is decided by Withdrawal of Appeal 48.(1) A complainant may withdraw an appeal under Withdrawal to the Assessment Review Board. (2) Upon receipt of a Notice of Withdrawal under Board must dismiss the matter set for its consideration. Delivery of Decisions 49.(1) The Assessment Review Board must, at the a hearing, deliver a written decision on the appeal or (2) Any person may obtain a copy of a decision tax administrator on request and payment of a fee (3) The tax administrator may obscure or omit personal information address) and financial business information from provided that assessment and property tax information Delivery of Documents under this Part 50.(1) Delivery of a document under this Part may registered mail, fax or e-mail. (2) Personal delivery of a document is made (a) in the case of an individual, by leaving the at least eighteen (18) years of age residing at the (b) in the case of a first nation, by leaving the
parties, may refer a question of law in the the form of a stated case. with the court registry and must include a the stated case. stated case and reserve its decision until the opinion. pay taxes in respect of assessable property that competent jurisdiction hearing must be deferred until the matter is until the matter is decided by the court;
a decision on the appeal is given, the decision the court. this Part by delivering a Notice of subsection (1), the Assessment Review earliest opportunity after the completion of assessor recommendation to all parties. of the Assessment Review Board from the of twenty-five dollars ($25.00). (other than name and decisions provided under subsection (2), must not be obscured or omitted. be made personally or by sending it by document with the individual or with a person individual’s place of residence; document with the person apparently in charge,
21 at the time of delivery, of the administrative office (c) in the case of a corporation, by leaving charge, at the time of delivery, of the head office an officer or director of the corporation. (3) Subject to subsection (4), a document must be (a) if delivered personally, at the time that personal delivery (b) if sent by registered mail, on the fifth day (c) if sent by fax, at the time indicated on the (d) if sent by e-mail, at the time indicated in been opened. (4) A document delivered on a non-business must be considered to have been delivered at 09:00 Appeals 51.(1) An appeal lies from the Assessment Review on a question of law. (2) An appeal under subsection (1) must be delivery of the Assessment Review Board’s decision PART GENERAL PROVISIONS Disclosure of Information 52.(1) The tax administrator, the assessor, a secretary or any other person who has custody or created under this Law must not disclose the information (a) in the course of administering this Law or (b) in proceedings before the Assessment Review order; or (c) in accordance with subsection (2). (2) The assessor may disclose to the agent of property if the disclosure has been authorized in writing (3) An agent must not use information disclosed authorized by the holder in writing referred to in that subsection. Disclosure for Research Purposes 53. Notwithstanding section 52, Council may party for research purposes, including statistical research, provided (a) the information and records do not contain form or business information in an identifiable
of the first nation; and the document with the person apparently in or a branch office of the corporation, or with considered to have been delivered is made; after it is mailed; confirmation of transmission; or the electronic confirmation that the e-mail has day or after 17:00 local time on a business day on the next business day. Board to a court of competent jurisdiction commenced within thirty (30) days of the under subsection 49(1). XI member of the Assessment Review Board, the control of information or records obtained or or records except performing functions under it; Board, a court of law or pursuant to a court a holder confidential information relating to the by the holder. under subsection (2) except for the purposes disclose information and records to a third information in an individually identifiable form; or
22 (b) where the research cannot reasonably be accomplished in an identifiable form, the third party has signed Council’s requirements respecting the use, confidentiality Validity 54. Nothing under this Law must be rendered person to pay taxes or amounts levied under this Law (a) an error or omission in a valuation or a valuation of an assessor or the tax administrator; (b) an error or omission in an assessment roll, Assessment Notice, or this Law; or (c) a failure of the Splatsin First Nation, tax within the required time. Notices 55.(l) Where in this Law a notice is required giving the notice is not otherwise specified, it must (a) by mail to the recipient’s ordinary mailing on the assessment roll; (b) where the recipient’s address is unknown, by conspicuous place on the recipient’s property; (c) by personal delivery or courier to the recipient address or the address for the recipient shown (2) Except where otherwise provided in this Law (a) a notice given by mail is deemed received (b) a notice posted on property is deemed received (c) a notice given by personal delivery is deemed Interpretation 56.(l) The provisions of this Law are severable, and any reason held to be invalid by a decision of portion must be severed from the remainder of this not affect the validity of the remaining portions of (2) Where a provision in this Law is expressed the circumstances as they arise. (3) Words in this Law that are in the singular include the singular. (4) This Law must be construed as being remedial and liberal construction and interpretation as best ensures
unless the information is provided an agreement with Council to comply with and security of the information. void or invalid, nor must the liability of any be affected by based solely on information in the hands any notice given under administrator or the assessor to do something to be given by mail or where the method of be given address or the address for the recipient shown posting a copy of the notice in a or or to the recipient’s ordinary mailing on the assessment roll. on the fifth day after it is posted; on the second day after it is posted; and received upon delivery. where any provision of this Law is for a court of competent jurisdiction, the invalid Law and the decision that it is invalid must this Law. in the present tense, the provision applies to include the plural, and words in the plural must be given such fair, large and the attainment of its objectives.
_ _ _ _ _ _ _ _ _ _ _ _ 23 (5) Reference in this Law to an enactment is a reference to the enactment as it exists from time to time and includes any regulations made under the enactment. (6) Headings form no part of the enactment and must be construed as being inserted for convenience of reference only. Force and Effect 57. This Law comes into force and effect on the day after it is approved by the First Nations Tax Commission. THIS LAW IS HEREBY DULY ENACTED by Council on the 9th day of December, 2011, at Enderby, in the Province of British Columbia. A quorum of Council consists of four (4) members of Council. Chie ayne M. Christian ouncillor Ron Christian Cou br Lawrence (Randy) C cillor George William Williams
(fl(QC) çbuncillor Jean M. Brown Councilbor Shannon Jones
24 SCHEDULE I PROPERTY CLASSES Class 1 - Residential Class 2 - Utilities Class 4 - Major Industry Class 5 - Light Industry Class 6 - Business and Other Class 7 - Forest Land Class 8 - Recreational Property/Non-Profit Organization Class 9 - Farm
_ _ _ _ _ _ _ _ _ _ _ _ _ ___________________________________ 25 SCHEDULE II (Subsection 8(1)) REQUEST FOR INFORMATION BY ASSESSOR FOR THE SPLATSIN FIRST NATION TO: ADDRESS: DESCRIPTION OF INTEREST IN LAND: DATE OF REQUEST: PURSUANT to section 8 of the Splatsin First Nation Properly Assessment Law, 2011, I request that you provide to me, in writing, no later than [Note: must be a date that is at least fourteen (14) days from the date of delivery of the request], the following information relating to the above-noted interest in land: (1) (2) (3) If you fail to provide the requested information on or before the date specified above, an assessment of the property may be made on the basis of the information available to the assessor. Assessor for the Splatsin First Nation Dated: ,20.
_ _ _ _ _ _ _ ____________________________________________________________________ 26 SCHEDULE III (Subsection 9(2)) NOTICE OF ASSESSMENT INSPECTION TO: ADDRESS:_________________________________ DESCRIPTION OF INTEREST [N LAND: (the “assessable property”) DATE: TAKE NOTICE that, pursuant to section 9 of the Splatsin First Nation Property Assessment Law, 201], the assessor for the Splatsin First Nation proposes to conduct an inspection of the above-referenced assessable property on , 20 at A.M./P.M. If the above date and time is not acceptable, please contact the assessor on or before [date], at [contact number], to make arrangements for an alternate time and date. If the assessable property is occupied by a person other than you, you must make arrangements with the occupant to provide access to the assessor. AND TAKE NOTICE that if, on attending at the assessable property, no occupant eighteen (18) years of age or older is present or permission to inspect the assessable property is denied, the assessor may assess the value of the assessable property based on the information available to the assessor.
Assessor for the Splatsin First Nation Dated: , 20
_______________________________________________________________________________ 27 SCHEDULE (Subsection DECLARATION OF PURPOSE ASSESSMENT INFORMATION I, [name], of [city], [province], [postal code], declare the assessment roll or information contained in the telephone numbers for solicitation purposes, whether mail or any other means, or to harass an individual. I further declare and certify that any assessment following purpose(s): (1) a complaint or appeal under the Splatsin First Nation (2) a review of an assessment to determine whether assessment; or (3) other: Name: (please print) Signature: Dated: , 20
_ _ _ _ _ _ _ _ _ _ _ _ _ _ IV 14(3)) FOR THE USE OF [address], and certify that I will not use assessment roll to obtain names, addresses or the solicitations are made by telephone, information I receive will be used for the Property Assessment Law, 2011; to seek a reconsideration or appeal of the
_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ 28 SCHEDULE V (Subsection 17(1)) ASSESSMENT NOTICE TO: ADDRESS:____________________________ DESCRIPTION OF INTEREST IN LAND: TAKE NOTICE that the assessment roll has been certified by the assessor for the Splatsin First Nation and delivered to the Council of the Splatsin First Nation. The following person(s) is/are the holders of the interest in land: [Name(s) & addresses] The interest in land is classified as: The assessed value by classification of the interest in land is: TOTAL ASSESSED VALUE: TOTAL ASSESSED VALUE LIABLE TO TAXATION: AND TAKE NOTICE that you may, within thirty (30) days of the date of mailing of this notice, request a reconsideration of this assessment by delivering a written request for reconsideration in the form specified in the Splatsin First Nation Property Assessment Law, 20]]. Within fourteen (14) days of receipt by the assessor of your request for reconsideration, the assessor will review the assessment and provide you with the results of the reconsideration. If the assessor determines that the property should have been assessed differently, the assessor will offer to modify the assessment.
AND TAKE NOTICE that you may, within sixty appeal this assessment to the Assessment Review writing in the form specified in the Splatsin First Tax Administrator for the Splatsin First Nation Dated: , 20.
(60) days of the date of mailing of this notice, Board. The Notice of Appeal must be in Nation Property Assessment Law, 2011.
_____________________ 29 SCHEDULE VI (Subsection 20(3)) REQUEST FOR RECONSIDERATION OF ASSESSMENT TO: Assessor for the Splatsin First Nation Assessor for the Splatsin First Nation do Splatsin First Nation Administration Office 104— 204 Vernon Street P.O. Box 460 Enderby, BC VOE 1VO Phone: 250-838-6496 or 1-877-838-6497 PURSUANT to the provisions of the Splatsin First Nation Property Assessment Law, 201], I hereby request a reconsideration of the assessment of the following interest in land: [description of the interest in land as described in the Assessment Notice] I am: a holder of the interest in land named on the assessment roll in respect of this interest in land This request for a reconsideration of the assessment is based on the following reasons: (1) (2) (3) [description of the reasons in support of the request in as much detail as possible] Address and telephone number at which applicant can be contacted: Name of Applicant (please print) Signature of Applicant Dated: , 20.
_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ 30 SCHEDULE VII (Subsection 29(1)) NOTICE OF APPEAL TO ASSESSMENT REVIEW BOARD TO: Assessor for the Splatsin First Nation Assessment Review Board do Splatsin First Nation Administration Office 104 — 204 Vernon Street P.O. Box 460 Enderby, BC VOE 1VO Phone: 250-838-6496 or 1-877-838-6497 PURSUANT to the provisions of the Splatsin First Nation Property Assessment Law, 2011, I hereby appeal the assessment/reconsideration of the assessment of the following interest in land: [description of the assessable property, including assessment roll number, as described in the Assessment Notice] The grounds for the appeal are: (1) (2) (3) [description of the grounds for the appeal in as much detail as possible] Complainant’s mailing address to which all notices in respect of this appeal are to be sent: Name and address of any representative acting on complainant’s behalf in respect of this appeal: The required fee of thirty dollars ($30.00) is enclosed with this Notice of Appeal. Name of Complainant (please print) Signature of Complainant (or representative)
Dated: ,20. NOTE: A copy of the Assessment Notice must be
enclosed with this Notice of Appeal.
_____________________________________ 31 SCHEDULE VIII (Subsection 48(1)) NOTICE OF WITHDRAWAL TO: Chair, Assessment Review Board for the Splatsin First Nation Assessment Review Board do Splatsin First Nation Administration Office 104 — 204 Vernon Street P.O. Box 460 Enderby, BC VOE 1VO Phone: 250-838-6496 or 1-877-838-6497 PURSUANT to the provisions of the Splatsin First Nation Property Assessment Law, 20111 hereby withdraw my appeal of the assessment of the following interest in land: [Description of interest in land] Date of Notice of Appeal: Name of Complainant (please print) Signature of Complainant (or representative)
Dated: , 20.
_________________________________________ _ _ _ _________________________ 32 SCHEDULE (Subsection NOTICE OF TO:
ADDRESS:___________________________ DESCRIPTION OF INTEREST IN LAND: Complainant in respect of this appeal: TAKE NOTICE that the Assessment Review recommendation from the assessment/reconsideration interest in land at: Date: , 20 [Note: must from the date of delivery of the noticej Time:_______ (A.M./P.M.) Location: AND TAKE NOTICE that you should bring to the of all relevant documents in your possession respecting A copy of the Assessment Notice and the Notice as copies of: NOTE: All submissions and documents received parties. Chair, Assessment Review Board Dated: , 20
_ _ _ _ _ _ _ _ IX 31(2)) HEARING
Board will hear an appeal/assessor of the assessment of the above-noted be a date that is at least thirty (30) days [address] hearing ( ) [number] copies this appeal. of Appeal are enclosed with this notice, as well in respect of the appeal will be forwarded to all
_________________ ___ ___ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ ________________________ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ 33 SCHEDULE X (Subsection 43(1)) ORDER TO ATTEND HEARING/PRODUCE DOCUMENTS TO:
ADDRESS: TAKE NOTICE that an appeal has been made to First Nation in respect of the assessment of land]. The Assessment Review Board believes that you may assist the Assessment Review Board in making THIS NOTICE REQUIRES you to [indicate the applicable 1. Attend before the Assessment Review Board Date: , 20 Time: (A.M./P.M.) Location: to give evidence concerning the assessment and to and any other documents in your possession that may A twenty dollar ($20.00) witness fee is enclosed. Your reimbursed as determined by the Assessment Review 2. Deliver the following documents [list documents] may relate to this assessment, to the Chair, at
Assessment Review Board do Splatsin First Nation Administration Office 104 — 204 Vernon Street P.O. Box 460 Enderby, BC VOE 1VO Phone: 250-838-6496 or 1-877-838-6497. Please contact at if you have any questions or concerns respecting this Order. Chair, Assessment Review Board Dated: , 20
the Assessment Review Board for the Splatsin [description of interest in may have information [OR documents] that its decision. provisions below]: at a hearing at [address] bring with you the following documents: relate to this assessment. reasonable travelling expenses will be Board. OR any documents in your possession that Assessment Review Board, on or before
_____________________ ________________________ 34 SCHEDULE (Section 11 and subsection CERTIFICATION OF ASSESSMENT The assessor must certify the assessment roll in the I, , being the assessor for is the Splatsin First Nation [revised/supplementary] this assessment roll is complete and has been prepared requirements of the Splatsin First Nation Property (Signature of Assessor) Dated , 20 at (City)
XI 12(2)) ROLL BY ASSESSOR following form: the Splatsin First Nation, hereby certify that this assessment roll for the year 20 and that and completed in accordance with all Assessment Law, 2011. , — (Province)